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  • SIMPLEX + program approves new invoicing rules

    Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation in the emission and archiving of invoices, namely, consolidating and revising some provisions scattered through the legislation.

  • CIT - Special Payment on Account to be paid until the end of March

    The deadline to deliver the special payment on account (“PEC”) regarding fiscal year 2019 ends on 31 March for taxable persons resident within the Portuguese territory engaged primarily in a commercial, industrial or agricultural activity and non-residents with a permanent establishment herein which have adopted a fiscal year that coincide with the calendar year, in cases the waiver of such payment is not applicable. The PEC might be delivered in a single installment, during March, or in two installments, in March and October of the corresponding fiscal year, or in the 3rd and 10th month of the fiscal year, if not coincident with the calendar year.

  • The deadline to execute the communications to be made under the Special Regime for Group Taxation (RETGS) ends in the end of March

    Until the 31 March 2019, the following communications must be made to the Tax and Customs Authorities, through the start-up form or change of activity form to be submitted by electronic means.

  • Changes in laws limit flexibility in commercial rental market in Portugal

    Recent amendments to the urban lease regime set forth limitations as regards duration and extension of commercial leases, as well as on termination by the lessor, bringing back a higher level of regulation to the rental market with the objective of protecting tenants.

  • It has been approved the Regime of communication of financial information of beneficiaries residing in Portugal

    Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law no. 61/2013, related with the mandatory automatic exchange of information in tax matters and with the obligation to comply with the communication rules and due diligence related with the bank accounts qualified as “subjected to communication” of holders and beneficiaries residing in other Member States of the European Union or in other participant jurisdictions, such as the United States of America.

  • The Autonomous Region of Madeira increases the minimum wage to 615 euros

    It was published today the Regional Legislative Decree no. 1/2019/M, approving the increase of the minimum monthly wage in the Autonomous Region of Madeira.

  • Normal age of access to old-age pension in 2020

    Ordinance no. 50/2019, of February 8, was published today in the Official Gazette, foreseeing the age to accede the regular retirement pension in the Portuguese general social security system for 2020.

  • New coefficient values to be considered for determining the reference remuneration for calculating invalidity and old-age pensions

    Ordinance no. 49/2019, of February 8, was published today in the official gazette, foreseeing the coefficient values to be used to update the annual remuneration to be considered for the purposes of determining the reference remuneration that serves as the basis for calculating invalidity and old-age pensions.

  • It was approved the right to compensatory interests for the payment arising from rules declared unconstitutional or illegal

    Law no. 9/2019 of 1 February, was officially published, which amends the General Taxation Law (“LGT”), that was approved by the Decree-Law no. 398/98, of 17 December.  

  • World Trademark Review names Garrigues Law Firm of the Year in Portugal in the field of Intellectual Property

    Garrigues Portugal has been named IP Law Firm of the year in the first edition of the Global IP Awards granted by the international publications World Trademark Review (WTR) and  Intellectual Asset Management (IAM). The firm received the award yesterday in a ceremony held in London.